MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap
ิInterdependence and accounting information exchanges in inter-firm relationships
“Management accountants must learn to speak in the language of the business to be better business partners.”
Accounting complexity, misreporting, and the consequences of misreporting
I examine whether accounting complexity in the area of revenue recognition increases the probability of restating reported revenue. I measure revenue recognition complexity using the number of words and recogn...
10 Jahre Finance Transformation bei Henkel – eine Bilanz
Modeling accounting year dependence in runoff triangles
Typically, non-life insurance claims data is studied in claims development triangles which display the two time axes accident years and development years. Most stochastic claims reserving models assume indepen...
Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardship
This paper contrasts the decision-usefulness of prototype accounting regimes based on perfect accounting for value, i.e. ideal value accounting (IVA), and perfect matching of cost, i.e. ideal cost accounting (...
„Den Finance-Samen im Einkauf säen“
„Den Finance-Samen im Einkauf säen“
No Access
Chapter
Strengthening Financial Centralized Management, Improving Enterprise Group Management Benefit
Financial centralized management is a new financial organization and management mode which is based upon centralizing financial accounting and financial management works of the enterprise group in a unified wa...
Legal Determinants of External Finance Revisited: The Inverse Relationship Between Investor Protection and Societal Well-Being
This article investigates relationships between countries’ legal traditions and their quality of life as measured by a number of widely reported social indicators; in so doing it also offers a critique of a hi...
MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception GapิInterdependence and accounting information exchanges in inter-firm relationships“Management accountants must learn to speak in the language of the business to be better business partners.”Accounting complexity, misreporting, and the consequences of misreportingI examine whether accounting complexity in the area of revenue recognition increases the probability of restating reported revenue. I measure revenue recognition complexity using the number of words and recogn...10 Jahre Finance Transformation bei Henkel – eine BilanzModeling accounting year dependence in runoff trianglesTypically, non-life insurance claims data is studied in claims development triangles which display the two time axes accident years and development years. Most stochastic claims reserving models assume indepen...Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardshipThis paper contrasts the decision-usefulness of prototype accounting regimes based on perfect accounting for value, i.e. ideal value accounting (IVA), and perfect matching of cost, i.e. ideal cost accounting (...„Den Finance-Samen im Einkauf säen“„Den Finance-Samen im Einkauf säen“No AccessChapterStrengthening Financial Centralized Management, Improving Enterprise Group Management BenefitFinancial centralized management is a new financial organization and management mode which is based upon centralizing financial accounting and financial management works of the enterprise group in a unified wa...Legal Determinants of External Finance Revisited: The Inverse Relationship Between Investor Protection and Societal Well-BeingThis article investigates relationships between countries’ legal traditions and their quality of life as measured by a number of widely reported social indicators; in so doing it also offers a critique of a hi...
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